Starke and another (executors of Brown deceased) v Inland Revenue Commissioners
Starke and another (executors of Brown deceased) v Inland Revenue Commissioners
- 1995
- Simon`s Tax Cases (1995) STC 689-695(7) .
CA 19 May 1995. Land comprising a farmhouse and outbuildings was not property within Inheritance Tax Act 1984 s115(2) and therefore a claim for relief from inheritance tax was refused. An appeal based on the meaning of `agricultural land` given under Interpretation Act 1978 sch 1 and s5 was dismissed.
PROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY-AGRICULTURAL LAND
AGRICULTURAL PROPERTY RELIEFS
DEFINITION
FARMHOUSES
FARMLAND
INHERITANCE TAX ACT 1984 S115
INHERITANCE TAX ACT 1984 S116
INHERITANCE TAX
INTERPRETATION ACT 1978 S5
INTERPRETATION ACT 1978 SCH 1
CA 19 May 1995. Land comprising a farmhouse and outbuildings was not property within Inheritance Tax Act 1984 s115(2) and therefore a claim for relief from inheritance tax was refused. An appeal based on the meaning of `agricultural land` given under Interpretation Act 1978 sch 1 and s5 was dismissed.
PROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY-AGRICULTURAL LAND
AGRICULTURAL PROPERTY RELIEFS
DEFINITION
FARMHOUSES
FARMLAND
INHERITANCE TAX ACT 1984 S115
INHERITANCE TAX ACT 1984 S116
INHERITANCE TAX
INTERPRETATION ACT 1978 S5
INTERPRETATION ACT 1978 SCH 1